https://www.taxtmi.com/caselaws?id=163742 For an unregistered dealer, assessment proceedings commence only on issuance of the pre-assessment notice, not during prior inspection or collection of materials. The right of appeal is a vested right that is governed by the pre-deposit law in force when such proceedings commence. Because the pre-assessment notice in this matter was issued after the amendment enhancing the pre-deposit requirement from 12.5 per cent to 25 per cent, the amended condition applied. The challenge to the insistence on payment of 25 per cent of the disputed tax therefore failed, and the appellate authority's pre-deposit requirement was left undisturbed. en-us Tue, 04 Sep 2007 00:00:00 +0530 Sun, 28 Dec 2014 13:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163742 For an unregistered dealer, assessment proceedings commence only on issuance of the pre-assessment notice, not during prior inspection or collection of materials. The right of appeal is a vested right that is governed by the pre-deposit law in force when such proceedings commence. Because the pre-assessment notice in this matter was issued after the amendment enhancing the pre-deposit requirement from 12.5 per cent to 25 per cent, the amended condition applied. The challenge to the insistence on payment of 25 per cent of the disputed tax therefore failed, and the appellate authority's pre-deposit requirement was left undisturbed. Case-Laws VAT and Sales Tax Tue, 04 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163742